Best Pacific International Holdings Limited (FRA:NWQ)

FRA:NWQ Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,150	980.28	927.84	1,051	898.87	1,093
Short-Term Investments	-	-	-	36.95	163.81	8.34
Cash & Short-Term Investments	1,150	980.28	927.84	1,088	1,063	1,101
Cash Growth	51.92%	5.65%	-14.73%	2.39%	-3.50%	84.83%
Accounts Receivable	675.89	874.51	737.67	654.75	849.43	807.9
Other Receivables	142.66	101.88	80.51	67.13	83.19	84.74
Receivables	818.55	976.39	818.18	721.88	932.62	892.64
Inventory	1,221	1,255	1,009	1,136	1,457	922.3
Other Current Assets	68.14	149.97	126.19	133.28	171.4	102.5
Total Current Assets	3,257	3,362	2,881	3,079	3,623	3,019
Property, Plant & Equipment	2,982	2,999	3,015	3,106	3,276	3,242
Long-Term Investments	41.41	41.53	37.93	39.42	38.67	34.75
Long-Term Deferred Tax Assets	22.31	13.21	7.64	9.07	5.58	5.39
Other Long-Term Assets	117.97	96.63	41.92	39.41	58.35	25.67
Total Assets	6,421	6,513	5,983	6,273	7,002	6,327
Accounts Payable	497.75	726.41	626.72	529.14	814.23	566.3
Accrued Expenses	-	204.57	202.07	180.17	205.08	133.54
Short-Term Debt	660.54	510.84	1,018	1,528	1,326	1,235
Current Portion of Long-Term Debt	126.32	102.84	61.74	465.18	186.01	78.63
Current Portion of Leases	50.66	44.53	42.59	38.18	42.74	13.49
Current Income Taxes Payable	57.13	41.54	13.2	10.19	46.75	15.35
Current Unearned Revenue	36.52	42.34	31.41	41.05	34.86	33.27
Other Current Liabilities	445.16	194	107.12	109.54	153.08	148.85
Total Current Liabilities	1,874	1,867	2,103	2,901	2,808	2,224
Long-Term Debt	731.38	947.58	435.19	105.52	648.79	972.95
Long-Term Leases	114.33	119.53	91.99	93.37	128.97	76.65
Long-Term Unearned Revenue	10.38	11.23	12.17	14.29	15.39	16.34
Long-Term Deferred Tax Liabilities	14.85	13.66	11.42	9.74	9.7	5.76
Other Long-Term Liabilities	6.51	6.77	5.18	2.16	7.59	3.56
Total Liabilities	2,765	2,978	2,668	3,134	3,629	3,309
Common Stock	10.4	10.4	10.4	10.4	10.4	10.4
Additional Paid-In Capital	-	593.25	593.25	593.25	593.25	593.25
Retained Earnings	-	3,200	2,849	2,601	2,500	2,253
Comprehensive Income & Other	3,548	-356.73	-238.28	-164.46	177.59	77.3
Total Common Equity	3,559	3,447	3,214	3,040	3,281	2,934
Minority Interest	97.44	87.22	101.22	98.23	91.79	83.88
Shareholders' Equity	3,656	3,534	3,316	3,138	3,373	3,018
Total Liabilities & Equity	6,421	6,513	5,983	6,273	7,002	6,327
Total Debt	1,683	1,725	1,649	2,230	2,332	2,377
Net Cash (Debt)	-533.48	-745.04	-721.32	-1,142	-1,269	-1,275
Net Cash Per Share	-0.51	-0.72	-0.69	-1.10	-1.22	-1.23
Filing Date Shares Outstanding	1,040	1,040	1,040	1,040	1,040	1,040
Total Common Shares Outstanding	1,040	1,040	1,040	1,040	1,040	1,040
Working Capital	1,383	1,495	778.31	178.11	815.15	794.28
Book Value Per Share	3.42	3.32	3.09	2.92	3.16	2.82
Tangible Book Value	3,559	3,447	3,214	3,040	3,281	2,934
Tangible Book Value Per Share	3.42	3.32	3.09	2.92	3.16	2.82
Buildings	-	1,618	1,587	1,411	1,452	1,236
Machinery	-	3,666	3,438	3,267	3,409	3,270
Construction In Progress	-	84.87	109.45	287.41	57.39	98.9

Source: S&P Global Market Intelligence. Standard template. Financial Sources.